Form Gt 5 Instructions - Maine Gasoline Distributors Tax Return Page 2
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1
2INSTRUCTIONS FOR MAINE GASOLINE DISTRIBUTORS TAX RETURN
Form GT 5
Instructions for back of GT 5 see Page 2.
Tax Computation
Line 9 - Taxable Sales of Gasoline. Gallons of gasoline sold during the reporting period.
Multiply
taxable gallons by the excise tax rate on this line. Sales Schedule 5 must be provided for taxable sales of
gasoline
to
other
gasoline
distributors.
A
list
of
gasoline
distributors
is
provided
at
Click on “Fuel Tax”, then “Gas Distributor.”
Line 10 - Taxable Sales of Aviation Gas. Gallons of aviation gasoline sold during the reporting period.
Multiply taxable gallons by the excise tax rate on this line.
Sales Schedule 5 must be provided for
taxable sales of aviation gasoline to other gasoline distributors.
Line 11 - Taxable Sales of Jet Fuel.
Gallons of jet fuel sold during the reporting period.
Multiply
taxable gallons by the excise tax rate on this line. Sales Schedule 5 must be provided for taxable sales of
Jet Fuel to other gasoline distributors.
Line 12 - Total Taxable Gallons Sold. Add lines 9, 10, and 11. The total must agree with the amount
on line 8 (Taxable Gallons).
Line 13 - Net Excise Tax Due. Total the tax computed on lines 9, 10, and 11.
Line 14 - Dealer Credit Card Sales to U. S. Government.
Excise tax refunded to dealers for credit
card sales of gasoline to the U. S. Government from retail locations. Schedule 22 must be provided to
support U. S. Government credit card claims.
Line 15 - Excise Tax Paid Purchases. Excise tax paid on Schedule 1 purchases (Receipts line 2
gallons times applicable Maine excise tax rate).
Line 16 - Credit from Prior Period. If you received a credit notice from Maine Revenue Services, place
that amount on this line. Do not use this line as an adjustment line. Changes to prior returns must be
made on amended returns for the reporting periods being amended. When filing an amended return
restate the return in total as it should have been filed originally.
Line 17 - Amount Due. Line 13 (Net Excise Tax Due) less lines 14 (Dealer Credit Card Sales to U. S.
Government), 15 (Excise Tax Paid Purchases), and 16 (Credit from Prior Period).
Line 18 - Credit Due. The amount from line 17 if a negative amount. To receive a refund, check the box
after “check here”. Otherwise the credit will be carried forward to the next reporting period and Maine
Revenue Services will issue a credit notice.
Lines 19, 20 and 21 - Net Excise Taxes. A breakdown of excise tax by product type is required. The
total of lines 19, 20 and 21 should equal the sum of line 13 less lines 14 and 15.
Schedule check off boxes. Please indicate the schedules which are attached to this return. Failure to
attach appropriate schedules may prevent or delay processing of the tax return.
Address payments to “STATE TREASURER”. Include the tax registration number on a check or
money order. Electronic payment information is available at Click on
“Electronic Services then Electronic Funds Transfer” or call 207-287-8276.
Mail payments and gas tax returns to Maine Revenue Services, P. O. BOX 1064, Augusta, ME
04332-1064. For assistance write to Maine Revenue Services or call 207-624-9609.
Interest and penalty charges apply to late filed returns and late payments. Returns and payments
st
are due by the 21
of the month following the reporting period or the next business day if the due
date falls on a weekend or legal holiday.
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